CLA-2-61:OT:RR:NC:N3:348
Ms. Moncy Nabors
J.C. Penney Purchasing Corp.
6501 Legacy Dr. MS 4202
Plano, TX 75024
RE: The tariff classification of a jacket from China
Dear Ms. Nabors:
In your letter dated August 22, 2019, you requested a tariff classification ruling. The sample will be returned to you, as requested. The sample submitted, Item 199713, is a boy’s rain jacket. The jacket is composed of polyester knit fabric coated with a compact plastic that completely obscures the underlying fabric. The garment falls below the waist and features long sleeves, a lined hood which resembles a fox, a full front opening with a zipper closure, and two front pockets. You state that it will come in toddler sizes 2T-5T and in infant sizes 0-24 months.
The applicable subheading for Item 199713 imported in toddler sizes 2T to 5T will be 6113.00.1005, Harmonized Tariff Schedule of the United States, (HTSUS,) which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: boys.” The rate of duty will be 3.8% ad valorem.
The applicable subheading for Item 199713 imported in infants’ sizes 0 to 24 months will be 6111.30.5070, HTSUS, which provides for “Babies garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other.” The rate of duty will be 16 percent ad valorem.
You suggest classification for the infants’ garments under subheading 6111.90.9000, HTSUS, which provides for other baby garments composed of other textile materials. This classification does not apply as the subject garments are composed of polyester, a synthetic fiber.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 6113.00.1005, HTSUS, unless specifically excluded, are subject to the additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 6113.00.1005, HTSUS, listed above. However, those additional duties do not apply for goods properly entered under 9811.00.60.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division